Finding 1221612 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-06-30
Audit: 405850
Organization: Hughes Village Council (AK)

AI Summary

  • Core Issue: Hughes Village Council missed the deadline for submitting the Quarter 4 report, filing it 213 days late.
  • Impacted Requirements: The Council is required to submit reports within 30 days after the reporting period ends.
  • Recommended Follow-up: Implement internal controls to ensure timely filing of quarterly reports.

Finding Text

Finding 2025-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2025 U.S. Department of Justice VOCA Tribal Victim Services Set-Aside Program 2019VOGX0122 16.841 Criteria or Specific Requirements The Council is required to submit the quarterly reports to the reporting agency within 30 days of the end of the reporting period. Condition and Context Hughes Village Council was required to submit the Quarter 4 report by October 31st, 2025. The report was submitted on June 2, 2026 instead (213 days after the reporting deadline). Hughes Village Council did not file the quarterly report within the 30 day time period. Cause Controls were not in place to ensure that the quarterly report was filed within the required timeframe. Effect or Potential Effect Late filing of the quarterly report could jeopardize or slow down future funding. Questioned Costs None. Identification as a repeat finding Not a repeat finding. Recommendation We recommend the Council implement internal control procedures to ensure timely filing of the quarterly reports. Views of Responsible Officials Management concurs with the finding. See corrective action plan for more information.

Corrective Action Plan

Finding 2025-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Tawnie J Attla Corrective Action Plan: When we hire, sign agreements that include the completion of duties. So that one doesn’t take the time to learn and then not complete all tasks before abandoning their position. Before HVC takes on additional grants and duties, the administration (TA and TA Assistant) will learn the processes and portals for the current grants and recurring ones. Create how to guides to include with the new grant binders, for reporting and portal use. Have calendars for each grant. Utilize one big calendar on the wall that includes all the grant reporting periods and the annual requirements for sam.gov (log in requirement). Continue trying to fill positions and delegate workload. Proposed Completion Date: September 30, 2026.

Categories

Subrecipient Monitoring Reporting Significant Deficiency Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
16.841 VOCA TRIBAL VICTIM SERVICES SET-ASIDE PROGRAM $509,298
15.022 TRIBAL SELF-GOVERNANCE $240,225
15.021 CONSOLIDATED TRIBAL GOVERNMENT $148,342
21.029 CORONAVIRUS CAPITAL PROJECTS FUND $73,518
20.205 HIGHWAY PLANNING AND CONSTRUCTION $38,625
15.148 TRIBAL ENERGY DEVELOPMENT CAPACITY GRANTS $31,813
66.926 INDIAN ENVIRONMENTAL GENERAL ASSISTANCE PROGRAM (GAP) $29,226
21.026 HOMEOWNER ASSISTANCE FUND $16,691
81.087 RENEWABLE ENERGY RESEARCH AND DEVELOPMENT $10,780
15.114 INDIAN EDUCATION HIGHER EDUCATION GRANT $722